Agenda 07/08/2025 Item #13A (Resolution: To Appoint and ratify members to the VAB)7/8/2025
Item # 13.A
ID# 2025-2276
Executive Summary
Recommendation to appoint two Commissioners as regular members, three Commissioners as alternate members, and
ratification of appointed citizen member and alternate citizen member for a one-year period on the Value Adjustment
Board.
OBJECTIVE: To appoint two (2) Commissioners as regular members, three (3) Commissioners as alternate members,
and ratification of appointed citizen member and alternate citizen member for a one-year period on the Value Adjustment
Board (VAB).
CONSIDERATIONS: The VAB meets for the following purposes:
• Hearing petitions relating to assessments filed pursuant to Section 194.011(3), Florida Statutes (F.S.).
• Hearing appeals relating to homestead exemptions as provided for under Section 196.151, F.S.
• Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of
exemption applications under Section 196.011, F.S.
• Hearing appeals concerning the denial of certain tax refunds.
• Hearing appeals concerning ad valorem tax deferrals and classifications.
• Hearing appeals concerning real property affected by catastrophic events.
Pursuant to Section 194.015, F.S., the VAB is required to be comprised of the following membership:
• Two members of the governing board of the county as elected from membership of the board of said governing
body, one of whom will be elected VAB chairperson; and
• One member of the school board as elected from the membership of the school board; and
• Two citizen members, one of whom shall be appointed by the governing body of the county and must own
homestead property within the county, and one of whom must be appointed by the school board and must own a
business occupying commercial space located within the school district. A citizen member may not be a member
or an employee of any taxing authority and may not be a person who represents property owners in any
administrative or judicial review of property taxes.
Currently, Commissioner Kowal and Commissioner Saunders serve as regular members and the Board’s citizen member
is Ms. Rebecca Earney. Ms. Jill Rosenfeld is the Board’s current citizen alternate member. Both citizen members have
indicated a willingness to serve for another year. The VAB cannot hold its organizational meeting for the FY-2025
cycle, tentatively scheduled for August 18, 2025, until all members of the board are appointed. The final meeting of the
VAB cycle is typically held in March in the Commission Chambers. In total, 2-3 meetings will be held between August-
March and these meetings usually last no more than one-hour.
FISCAL IMPACT: None.
GROWTH MANAGEMENT IMPACT: None.
LEGAL CONSIDERATIONS: This item has been reviewed by the Value Adjustment Board Attorney.
RECOMMENDATIONS: To appoint two (2) Commissioners as regular members and three (3) Commissioners as
alternate members, as well as ratify citizen members as proposed, and to direct the County Attorney to prepare a
resolution confirming all appointments and ratifications.
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7/8/2025
Item # 13.A
ID# 2025-2276
PREPARED BY: Derek M. Johnssen, Finance Director, Office of the Collier County Clerk of the Circuit Court and
Comptroller
ATTACHMENTS:
None
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